...Daniel M. Fox; Daniel C. Schaffer Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax...

... question. He asked me what I knew about cafeteria plans, a new tax-exempt employee benefit that had been made possible in 1978 by the enactment of section 125 of the Revenue Code. Not much, I replied. Dan then wondered why these plans, which the Office of Management and Budget and the Treasury had assured...

... Revenue Service,
their superiors in the Treasury, and the members and staff of the oversight
committees of Congress did the jobs they were supposed to do. In particular,
they operated according to well-established principles about the separation
between policy-making and legal interpretation...

... for it long before
taking office), HHS Secretary Richard Schweiker (who had earlier
favored capping the employer’s right to treat health insurance payments
on behalf of employees as a tax-deductible business expense, a proposal
scotched by Treasury), Treasury Secretary Donald Regan, and...

... public sector-it is most
unlikely that the Treasury will see the extra revenue raised (whether
raised by way of charges or earmarked contributions) as an addition to the
resources already allocated. Rather, it will see in this an opportunity to
cut back its own allocation of resources in...

... Switzerland) employers were required to contribute.
In several countries, the sickness funds still remain independent private es-
356 Journal of Health Politics, Policy and Law
tablishments, now exercising great power because of their large memberships,
treasuries, and staffs. In others, the...

...
financial arrangements behind Canada's public health insurance pro-
grams.
Up to the time of these changes the federal government had assisted in
the financing of provincially delivered hospital and medical insurance
schemes by reimbursing provincial treasuries, in the aggregate, for...

.... Government Printing Office. U.S. Bureau of the Census. 1919 . Statistical Abstract of the United States, 1919. Washington, DC: U.S. Government Printing Office. U.S. Department of the Treasury. 1923 . Report of the Consultants on Hospitalization Appointed by the Secretary of the Treasury to Provide...

... federal treasury, which they could
do only if they used new provider taxes to finance the state share of the
increased Medicaid reimbursement. Confused? Read the article to make
sense of this complicated and convoluted set of intergovernmental rela-
tionships, but be sure to keep in mind the big...

... expenditures. . . . Administrative costs include
all expenses by government agencies in administering the program
(HHS, Treasury, the Social Security Administration, and the Medicare
Payment Advisory Commission). Also included are the cost of claims
contractors and other costs incurred in the...

... insurance companies and also trigger penalties under the act's individual and employer mandates. In the thirty-six federal exchange states, therefore, the IRS's reinterpretation has resulted in the Treasury sending billions of dollars to insurers on behalf of 5 million federal exchange enrollees (Burke...

... policy area, several challenges have marked its implementation and enforcement (Goodell 2015 ). First, although regulations issued by the Departments of Health and Human Services, Labor, and the Treasury have addressed some areas of uncertainty in interpretation of the statute, full implementation of...

... investors
can refinance their contracts, pocket millions in quick profits, and still
benefit from a strong return for another thirty years, guaranteed by the
British Treasury. For example, the consortium Octagon built the Norfolk
and Norwich Hospital for £220 million, then made £115 million profit...

..., and still
benefit from a strong return for another thirty years, guaranteed by the
British Treasury. For example, the consortium Octagon built the Norfolk
and Norwich Hospital for £220 million, then made £115 million profit
from refinancing it and increased its internal rate of return from 16...

... investors
can refinance their contracts, pocket millions in quick profits, and still
benefit from a strong return for another thirty years, guaranteed by the
British Treasury. For example, the consortium Octagon built the Norfolk
and Norwich Hospital for £220 million, then made £115 million profit...

... made the U.S. Treasury a dumb ter-
minal for Medicare claims processing, costs — then at the relatively mod-
est level of only about 6 percent of the gross national product (GNP) —
were poised to rise quickly (Anderson 1986: 123). Health maintenance
organizations were conceived as the...